Y1 - 2017/1/12. of tax compliance must be improved for efficient tax administration. Observations show that tax compliance cannot be satisfactorily explained by the level of enforcement. The Effect of Taxpayer Education on Tax Compliance in Kenya. Various education programmes are conducted by the IRBM to assist and encourage voluntary compliance. [33] Lars P. Feld and Bruno S. Frey, “Tax compliance as the result of a psychological tax contract: the role of incentives and responsive regulation”, Law & Policy 29(1), 2007, 102-20; Paternoster and Simpson, “Sanction threats and appeals to morality: testing a rational choice model of corporate crime”; John T. Scholz, “Contractual compliance and the federal income tax system”, Journal of Law & Policy, … tax rates between two countries, we can assume that the effect of tax rate on the level of tax compliance is negligible (Hyun, 2005).

AU - Rahman, A. PY - 2017/1/12 . The study reveals that Malaysian taxpayers’ compliance behaviour is influenced by tax knowledge, culture and their perceptions of the government administering the revenue. T1 - Tax compliance in Indonesia: the role of public officials as taxpayers. This paper contains a short survey of important theoretical and empirical findings in the tax morale literature, focussing on personal income tax morale. Other factors may well be relevant.

N2 - This thesis addresses the problem of low tax compliance in Indonesia, focusing on the role of public officials as taxpayers.

compliance costs, tax administration and economic development should be a main goal of every tax policy. Knowledge gained from this study would provide insights for tax administrations in other developing countries of … Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying taxes and evading taxes.

Audit can play a major role in improving tax administration and overall taxpayer compliance by impacting on taxpayer behavior. Tax morale is puzzling in our society.

We wonder however if higher tax rates lead to lower tax compliance. ( a case study of SME’s in Nairobi Central Business District) Gitaru, Kelvin University of Nairobi, School of Economics 1 July 2017 Online at https://mpra.ub.uni-muenchen.de/80344/ MPRA Paper No. Hence, one measure that can be used to improve the level of tax compliance is tax audit.